The Fitness Studio, Inc.'s, 2021 income statement lists the following income and expenses: EBITDA = $929,000, EBIT = $775,000, interest expense = $106,000, and taxes = $234,150. The firm has no preferred stock outstanding and 100,000 shares of common stock outstanding.

Calculate the 2021 earnings per share

You are considering an investment in Fields and Struthers, Inc., and want to evaluate the firm's free cash flow. From the income statement, you see that Fields and Struthers earned an EBIT of $66 million, had a tax rate of 21 percent, and its depreciation expense was $5 million. Fields and Struthers's NOPAT gross fixed assets increased by $32 million from 2020 and 2021. The firm's current assets increased by $28 million and spontaneous current liabilities increased by $16 million.

Calculate Fields and Struthers's NOPAT operating cash flow for 2021.

operating cash flow?

investment in operating capital?

free cash flow?